The specific requirements are set out in Notice 703, para. 6.1 (2014 edn), (reg. 129 and 134, Value Added Tax Regulations 1995 (SI 1995/2518); ¶63-010).

Proof of export should be kept for six years and be readily available to any visiting officer to substantiate the zero-rating of exports and removals from the UK (Notice 703, para. 6.7 (2014 edn)).

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